AASB Accounting :: essays research papers

Apply AASB 1001 to Report:   Ã‚  Ã‚  Ã‚  Ã‚  The Financial Report 2004 of Coles Myer Ltd has proven that the company has obliged the Standard of AASB 1001 Accounting Policies.   Ã‚  Ã‚  Ã‚  Ã‚  The report has satisfied relevance by Relevant financial information assisting users in making and evaluating decisions about the allocation of scarce resources(Statement of Financial Position-profit or loss). It assists them in making predictions about future situations and in forming expectations, or it plays a confirmatory role in respect of their past evaluations Financial information may be relevant because of its nature, itsnature and magnitude, or because of its magnitude in relation to its nature. Additional guidance on relevance is provided in SAC 3.   Ã‚  Ã‚  Ã‚  Ã‚  The financial report has reliable financial information which faithfully conveys to users theunderlying transactions and other events that have occurred. For financial information to be reliable, it needs to be free from bias. Reliable financial information does not lead users to conclusions that serve particular needs, desires or preconceptions of the preparers of financial reports.This is see on the last page of the report where it has been signed by accountants and the AASB representatives.   Ã‚  Ã‚  Ã‚  Ã‚  This financial report is able to compare aspects of an entity over time and compare aspects between entities at one time and over time. This implies that the recognition, measurement and presentation of transactions or other events need to be carried out in a consistent manner throughout an entity and over time for that entity, and that there needs to be consistency between entities in these regards. However, consistency should not impede the introduction of improved financial reporting. It is not acceptable for an entity to retain its accounting policies to the detriment of the concepts of relevance and reliability. Additional guidance on comparability is provided in SAC 3.   Ã‚  Ã‚  Ã‚  Ã‚  The financial report of Coles Myer shows that it is on a going concern basis due to the Statement if Financial Performance by viewing the Revenues inflow and Expenses outflow and coming to a profit at the end of the financial year.   Ã‚  Ã‚  Ã‚  Ã‚  The accrual basis recognises the financial effects of transactions or other events in the financial years in which they occur, to the extent that those financial effects can be recognised, irrespective of whether cash has been received or paid. Accrual accounting provides information about assets, liabilities, equity, revenues and expenses, and changes in them, that cannot be obtained by accounting only for cash receipts and payments.

Mersault and His Trial in Albert Camus’s “The Stranger” Essay

Is there truly any justice in the novel The Stranger, written by Albert Camus? This is a question that naturally protrudes throughout the novel, as it is not abundantly clear what Meursault, the protagonist, was, in fact, put on trial for. At the beginning of the second part of the narrative, it is understood that he is put on trial for the murder of an Arab; however, it later comes to our attention that the murder was not the primary reason of his trial, and perhaps not even an essential one for that matter. The fact remains that Meursault was undoubtedly put on trial, not for the murder committed, but for being the way he was: unemotional through the eyes of society, which was represented by the jury. To the reader it seems only natural that one should be put on trial, not for their personality, but for the harmful acts that one may commit to another person. Therefore, the idea is strongly implanted in the novel, as well as the mind of the reader, that Meursault was put on trial for murder. Nevertheless, throughout the course of the novel, it becomes apparent that he was, as a matter of fact, not put on trial for the murder of the Arab, but instead, for acting in such a stoic manner. Being the honest, straightforward man he was, he answered all questions in that same conduct. Once Meursault had been appointed a lawyer, his lawyer inquired over the events of Maman’s funeral. Meursault responded rather coldly when his lawyer had asked him if he had felt any sadness that day, saying that he â€Å"probably did love Maman, but that didn’t mean anything. At one time or another all normal people have wished their loved ones dead.† (p. 65) This quotation only demonstrates that he was unemotional. Now, one must ask the following question: how does this relate to the murder of the Arab? The answer is simple: it does not relate to the murder of the Arab. Being the representative of society, the jury opposes Meursault and accuses him of not conforming to society’s natural ways, and being what we nowadays refer to as the â€Å"odd one out†. They exclude him from society for his odd clear-cut and sincere demeanor, and for his manifestation of an inexpressive character. Another example is the moment in which the magistrate, a local member of the judiciary having limited jurisdiction, especially in criminal cases, questioned Meursault. In this particular scene, the magistrate changes the  topic rather abruptly from his love for Maman, to which he responded he loved â€Å"the same as anyone†(p. 67), to the murder scene. What followed was a vast discussion on Meursault’s belief in God, which he felt rather apathetic about; however, the magistrate, waving a crucifix to his face refers to him as the â€Å"antichrist† (p. 71). And later, during the trial, the judge and the prosecuting attorney seem more intrigued by the fact that Meursault did not grieve at his mother’s funeral and got involved with Marie the day after it, than the actual act that had been committed: the assassination of a man. The majority of the witnesses that had been called only supported the argument of his callous nature, as they very well knew that Meu rsault was frighteningly candid, and could not, or would not, create a perversion of the truth to suite his trial, as well as his need for freedom. Throughout the trial he is constantly asked about Maman, and whether she ever complained about him, or if she had â€Å"reproached him for having put her in the home† (p. 89), to which both, the answer was an affirmative. After a while, it becomes apparent that they are no longer inquiring over the murder, but instead, over his mother’s unfortunate death. It arrives at the point that the prosecutor declares â€Å"‘The same man who the day alter his mother died was indulging in the most shameful debauchery killed a man for the most trivial of reasons and did so in order to settle an affair of speakable vice.'† (p. 96) To which Meursault lawyer replies, â€Å"‘Come now, is my client on trial for burying his mother or for killing a man?† (p.96) This is the crucial point of the novel, as it is here that it becomes evident the true reason for which he is put on trial. This is the key question throughout the entire trial, and the answer is obvious as the prosecutor firmly responds, â€Å"‘Indeed (†¦) I accuse this man of burying his mother with crime in his heart!†(p. 96) This is a rather profound statement that affects not only the characters in the novel, but the reader as well, rather intensely. Thus, it becomes palpable that society, in other words, the jury attempted to fabricate and impose rational explanations for Meursault’s irrational actions. The fact that he was so straightforward and onest was disruptive and threatening to their society as they were not accustomed to it, and therefore, they saw no meaning, which would consequently create chaos in  their orderly lives. Meursault appears to do as he pleases, when he pleases, and therefore, follows no pattern throughout his life, hence, society becomes threatened by him, which ultimately leads to his execution.

Psycho Analysis

ysisPsycho Final Analysis Joel Schain Film and Literature Period 3 10/2/12 Alfred Hitchcock’s Psycho has been ranked as one of the top 10 best horror/suspense films of all time because of his unique way of filmmaking. Some of the many significant cinematic elements uses include internal diegetic sound, and dissolving. Internal diegetic sound was used throughout Hitchcock’s Psycho to create the illusion that Norman Bate’s mother was still alive. Only at the very end of the film do you find out what really happened to Norman’s mother, and throughout the film the audience is wondering when they will get to match the voice with her face.The internal diegetic sound appears to be Norman’s mother talking to him, when really it’s just him talking to himself. This effect leads the viewer to think that Norman’s mother is this unstable, controlling, psycho murderer when really it’s Norman all along and he just can’t accept the fact that she’s really gone. In the last scene Norman is asked a question in his prison cell and the voice of his mother replies, indicating that the mother part of him has consumed his personality.Another important cinematic element used in Psycho is the dissolve editing technique. At the very end of the film when Norman Bates is sitting in his prison cell, he slowing lifts up his head and grins, then it slowly dissolves into the face of his dead mother’s corpse, showing the viewers that they are now one. The question you find yourself asking throughout the film is, â€Å"Who is the murderer? † That question is answered at the very end when Norman and his mother dissolve into one face, proving that Norman was the crazy one all along. Psycho Analysis The Shower Scene from Alfred Hitchcock’s Psycho is a crucial scene in the plot of the film. The scene itself shows the death of the main Protagonist, Marion. In this essay I am going to explore the Shower Scene in detail and show how Alfred Hitchcock created the excitement present in the scene as much by Technique as by Action and I will show how the scene is so important to Psycho as a whole. Perhaps the most distinguishing feature of Psycho is the score to the Shower Scene. The composer accountable for it is Bernard Herrmann. The Action of the scene is very fast-paced and the Music present in the scene is a direct reflection of this. The instruments present all belong to the String family; Cello, Violin, Viola and the Double Bass are all present in the Scene. This creates a very peculiar sound, no Brass instruments to create the usual ‘Noise’ affiliated with action and no Woodwind to soften the sound and calm things down. The sound is very rough, the high, screeching Violins create excitement as the action becomes more frenzied, so do the Violins. Each knife blow is accompanied by ‘screams’ by the high violins. This goes on for the duration of the attack, there is no relent until Marion is dead. This leaves the Audience lost, confused as to what exactly is going on in front of their eyes. The screaming emitted from Marion and the Violins is almost in-sync. The excitement is carried very well, the Strings are consistently battering the Audience’s eardrums with incredibly high notes, and the Strings come in fast with the knife strokes allowing no rest by the Audience. As the attacker departs and Marion slowly slides down the wall and into the bath in her dying moments, heavy Cello and Double Bass movements seem to drag her body down. The serene sound of a Shower opens and closes the Scene. This makes the Audience uneasy. It makes the Audience realise that all of this action is taking place in the most normal of places, the Bathroom. The drain gurgles at the end of the Scene; Marion’s life is effectively â€Å"going down the drain†. This is one factor of how the Excitement of the Shower Scene is created as much by Technique as by Action or Dialogue. Another Technique used to create Excitement in the Shower Scene is the way the Scene itself was Edited. The Scene is very, very fast-paced. Action is rife and the editing of the Scene carries this. The Shots quickly snap between the knife, Marion and her attacker, Mrs. Bates. This is very skilful editing as over 75 shots are used in the Scene, all skilfully snapping into the next. The fast snapping of the Shots helps the Actors in their quest to convey extreme violence on-screen. The Shots themselves seem to be frenzied, bloodthirsty in their constant snapping. The Audience is bombarded by various different images, this makes them very confused. This is what Hitchcock envisaged. The Audience cannot focus clearly on anything in the screen as nothing appears long enough to become an ‘anchor’ of sorts. The Audience are left confused, afraid of what’s actually happening. Even when the attacker departs, we do not focus on Marion long enough to take in the damage she has most certainly suffered at the hands of Mrs. Bates. The shots continually snap to various objects of interest around the room, eventually panning slowly around and into her room. The money is very clearly focused on at the very end of the Scene. We know that the money has not been touched; this throws the Audience even more. They are now deeply afraid as this was, clearly, not a murder to get the money. The Audience are left to try and figure the motive out on their own. This Scene lasts for around 45 seconds, but contains over 75 Shots. This is very skilful editing. This clever editing is another way Alfred Hitchcock conveys the Excitement in the Shower Scene as much by Technique as by Action or Dialogue. A very peculiar aspect of this Scene is the Setting. Hitchcock cleverly used the seemingly ordinary bathroom as the place of the brutal murder of the Audience’s ‘anchor’ to the plot of Psycho. Before Psycho was released, no Film Audience had seen a Bathroom, in full, in a Film. Psycho changed all that. Hitchcock used the ordinaries of the Bathroom to cause massive unease in his Audience. To the people of the 1960’s, a Bathroom was a Sanctuary. It was a place you could go to be your most vulnerable, a very private space. While in the Bathroom you are very vulnerable, but most people do not think of that when inside. When showering, you are naked. You are as vulnerable as the day you were born, no clothing to hide or protect you from the outside world. You are defenceless whilst showering and to a 1960’s Audience, to show a Bathroom on screen would be the height of disgust. For Alfred Hitchcock to use a Bathroom as the sight of a brutal murder was completely unexpected. Never before had a toilet been shown in a film, never mind a woman being murdered in her Shower. This caused huge controversy in the Public, just as Hitchcock had intended. People were left unsettled to see a woman at her most vulnerable being killed. This was the biggest intrusion on someone’s personal and private spaces ever shown in front of an Audience. This use of Setting to unsettle greatly enhanced the excitement in the Shower Scene by creating fear. This is another method used by Hitchcock to create Excitement in the Shower Scene as much by Technique as by Action or Dialogue. The Shower Scene in Alfred Hitchcock’s Psycho is important to the film as a whole due to the main protagonist, Marion being murdered. This leaves the Audience without an ‘anchor’ in the Plot and we’re forced to search for another to see where the story will lead us next. We’re later introduced to Norman Bates’ point of view in the story and he replaces Marion as our ‘anchor’ in Psycho. However, the Audience remains suspicious of Norman so he does not take on the role of protagonist like Marion. In this essay I have explored the Shower Scene in detail and shown how Alfred Hitchcock created the excitement present in the Scene as much by Techniques, such as Editing and Music, as by Action and Dialogue. I have also, in my opinion, shown how important the Scene is to the film as a whole.

Flower Shop Chemistry Magic Trick - Violets

Flower Shop Chemistry Magic Trick - Violets In this chemistry magic trick, youll produce the odor of violets by mixing two common chemicals. This demonstration is also known as the flower shop magic trick. Odor of Violets - Materials Sodium carbonate and castor oil are sold at many stores. Sodium carbonate is used in cooking and as a water softener. Castor oil usually is sold in the pharmacy section. sodium carbonate [buy online]castor oil [buy online] Perform the Trick This is a terrific chemistry demonstration because the materials are common and inexpensive and its extremely quick and easy to perform: In a dry test tube or small beaker, add a scoop of sodium carbonate and 3 drops of castor oil.Heat the container in a burner flame or on a hot plate until a cloud of white vapor rises from the chemicals.Walk around the room with the glassware to allow the fragrance to dissipate. The odor of violets is evident. How It Works When sodium carbonate and castor oil are heated together, one of the products is ionone. Although it is a simple demonstration, this is a fairly complicated reaction, in which citral and acetone with calcium oxide catalyze an aldol condensation followed by a rearrangement reaction. A mixture of alpha and beta ionone is responsible for the characteristic odor of violets. Beta ionone is a component of the fragrance responsible for the scent of roses, too. Natural or synthetic ionone is used in many perfumes and flavorings. In flowers, ionones derive from the degradation of carotenoids, which are pigment molecules. An interesting property of violets is that they are responsible for another type of chemical magic. Violets temporarily steal your sense of smell! Initially, ionone binds to scent receptors and stimulates them, so you smell the odor of violets. Then, for a few moments, the receptors are unable to receive further stimulus. You lose awareness of the fragrance, only to regain it when it registers as a new smell. Whether you like the scent of violets or not, its a scent that cant become overpowering or fade with time. Learn More More Science Magic TricksMake Rose WaterDesign Your Own Perfume

Biography of Sol LeWitt, Conceptual Artist

Biography of Sol LeWitt, Conceptual Artist Solomon Sol LeWitt (September 9, 1928–April 8, 2007) was an American artist regarded as a pioneer in both the Conceptual and Minimalist Art movements. LeWitt stated that ideas, not physical creations, are the substance of art. He developed instructions for wall drawings that are still being created to this day. Fast Facts: Sol LeWitt Occupation: ArtistArtistic Movements: Conceptual and Minimalist ArtBorn: September 9, 1928 in Hartford, ConnecticutDied: April 8, 2007 in New York City, New YorkEducation: Syracuse University, School of Visual ArtsSelected Works: Lines in Four Directions (1985), Wall Drawing #652 (1990), 9 Towers (2007)Notable Quote: The idea becomes the machine that makes the art. Early Life and Education Born in Hartford, Connecticut, Sol LeWitt grew up in a family of Russian Jewish immigrants. His father died when Sol was only six years old. With encouragement from his mother, he attended art classes at the Wadsworth Atheneum in Hartford, Connecticut. LeWitt showed a talent for creating humorous drawings. Most children in LeWitts neighborhood took industrial jobs, but he pursued art to rebel against expectations. Although he wanted to skip college, Sol compromised with his mother and attended Syracuse University. While in college, he won a $1,000 award for his work creating lithographs. The grant helped fund a trip to Europe in 1949 where LeWitt studied the work of the Old Masters. Drafted into the United States Army during the Korean War in 1951, Sol LeWitt served in the Special Services and created posters among other duties. He visited many shrines and temples in both Korea and Japan. LeWitt returned to New York in 1953, set up his first art studio, and began working as a design intern at Seventeen magazine. He also attended classes at the School of Visual Arts in Manhattan. LeWitt joined I.M. Peis architectural firm in 1955 as a graphic designer. There he began developing his idea that art is a concept or a blueprint for creation, and not necessarily the finished work- meaning that the physical work could be executed by someone other than the artist. Sol Lewitt in New York (1969). Jack Robinson / Getty Images After taking an entry-level job as a clerk at the Museum of Modern Art in New York in 1960, Sol LeWitt had firsthand exposure to the landmark 1960 exhibit Sixteen Americans. Among the featured artists were Jasper Johns, Robert Rauschenberg, and Frank Stella. Structures Showing independence from the tradition of sculpture in the arts, LeWitt called his three-dimensional works Structures. Initially, he created closed wooden objects lacquered by hand. However, in the mid-1960s, he decided it was necessary to reveal the internal structure leaving only a skeletal form. In 1969, LeWitt began creating his structures on a large scale often constructed out of fabricated aluminum or steel. X with Columns (1996). Raymond Boyd / Michael Ochs Archives / Getty Images In the 1980s, LeWitt began creating large public structures out of stacked cinder blocks. He started working with concrete in 1985 creating the cement Cube for a park in Basel, Switzerland. Beginning in 1990, he created multiple variations on a tower of concrete blocks for locations around the world. One of LeWitts final structures was the 2007 design for 9 Towers to be constructed in Sweden out of over 1,000 light-colored bricks. Wall Drawings In 1968, LeWitt began developing guidelines and diagrams for making works of art by drawing directly on the wall. At first, they used a graphite pencil, then crayon, colored pencil, and later India ink, acrylic paint, and other materials. Many of LeWitts wall drawings were executed by other people using his guidelines. LeWitt stated that the wall drawings are never the same, as everyone understands the instructions differently and draws lines uniquely. Even after his death, LeWitt wall drawings are still being produced. Many are created for exhibitions and destroyed once the exhibition is over. John Hogan creating a Sol Lewitt line drawing. Andy Kropa / Getty Images A characteristic example of LeWitts wall drawing instructions is as follows: Draw all combinations of two lines crossing, placed at random, using arcs from corners and sides, straight, not straight, and broken lines. This example comes from Wall Drawing #122, executed at the Massachusetts Institute of Technology in Cambridge, Massachusetts. After moving to Spoleto, Italy in the late 1970s, LeWitt began creating wall drawings with crayon and other brightly colored materials. He credited the change to his exposure to Italian frescoes. In 2005, LeWitt began developing a series of scribbled wall drawings. As with his other works, the instructions for creation are highly specific. The scribbles are done with six different densities that ultimately imply a three-dimensional work. Major Exhibitions New Yorks John Daniels gallery mounted Sol LeWitts first solo show in 1965. In 1966, he took part in the Primary Structures exhibition at the Jewish Museum of New York. It was a defining event for Minimalist Art. The Museum of Modern Art in New York launched a Sol LeWitt retrospective in 1978. Many art critics embraced LeWitt for the first time following the exhibition. The 1992 Sol LeWitt Drawings 1958-1992 exhibit began at Gemeentemuseum in The Hague Netherlands before traveling to museums around the world for the next three years. A major LeWitt retrospective by the San Francisco Musem of Modern Art in 2000 traveled to Chicago and New York. Sol Lewitt Line Drawing #84 (2011). Andy Kropa / Getty Images A massive exhibition titled Sol LeWitt: A Wall Drawing Retrospective- a collaborative project of Yale University, the Massachusetts Museum of Contemporary Art, and Williams College- opened in 2008, a year after the artists death. It includes almost an acre of wall space devoted to more than 105 drawings created to LeWitts specifications. Sixty-five artists and students executed the works. Housed in a 27,000-square-foot historic mill building, the exhibition will remain open for viewing for 25 years. Legacy and Influence LeWitts methods of using lines, shapes, blocks, and other simple elements made him a key figure in Minimalist Art. However, his primary legacy is his vital role in the development of Conceptual Art. He believed that concepts and ideas are the substance of art, not the final piece that is created. He also insisted that art is not about anything in particular. These ideas distinguished LeWitt from the romantic and emotional work of the abstract expressionists. LeWitts 1967 essay Paragraphs on Conceptual Art, published in ArtForum, is a defining statement for the movement; in it, he wrote, The idea becomes the machine that makes the art. Source Cross, Susan, and Denise Markonish. Sol LeWitt: 100 Views. Yale University Press, 2009.

Management of Project Organization Essay Example | Topics and Well Written Essays - 500 words

Management of Project Organization - Essay Example This paper illustrates that although projects can be completed by a group of individuals, it is sometimes necessary to enlist the help of project organizations due to technical expertise. These contractors and service companies may also be able to complete the project more efficiently and at a cheaper rate, making it a competitive advantage to make use of these project organizations. In addition to reducing costs, project organizations can increase productivity and create better quality goods and services. Project organizations have a particular skill set that can be used in situations where either existing knowledge is not there in the firm or there is not enough scope to be able to complete the project without these organizations. Three examples are manufacturing businesses, construction projects, and non-IT organizations. The first one is more focused on reducing costs and increasing output. The second has a clear structure with a project manager in charge. The latter has specific IT project managers who are often left to do their own thing. In a project-oriented organization, you would expect to find flat structures with very few levels between project managers and the board. The reason is so that quick decisions can be made because the board is kept apprised of the latest happenings. This would be a little different for a services company because people would be hired in to conduct projects, and they would not be able to directly report to the board. In this instance, an extra layer would be added and this could slow down the flow of information between all the levels in the structure. Project effectiveness would be managed by comparing the initial plans with the final result. This could be done through checking the initial budget against the final cost, etc. A series of checkpoints along the way could also show how effective an organization is in managing projects, and alterations could be made depending on the progress (or lack of) that is occurring.

Capital Punishment - Arbitrary by Nature Dissertation

Capital Punishment - Arbitrary by Nature - Dissertation Example As the paper declares the charge that death penalty sentences are arbitrary is certainly nothing new. That phrase was undoubtedly used most notably by Justice Douglas in writing the majority opinion for Furman v. Georgia, the famous 1972 Supreme Court decision that outlawed (temporarily) all federal and state executions. Justice White also focused on the arbitrariness of the application of capital punishment, including the appearance of racial bias against black defendants. The court also called executions capricious. It seems incomprehensible that implementation of the ultimate punishment could be administered in a way that is impulsive, unpredictable, or erratic. This dicussion stresses that Former Supreme Court Justice Potter Stewart compared the arbitrariness of the death penalty to the freakishness of being struck by lightning. Ironically, that appraisal has proven eerily accurate since, in the last five years, an average of 78 people have been executed in the United States annually; while, in one recent year, 76 Americans were struck by lightning. Despite these strong legal views regarding the death penalty, the moratorium put in place by the Supreme Court in 1972 ended in 1977 with the execution of Gary Gilmore. It has been widely assumed by the general public that the rationale for pursuing the death penalty in cases - and an execution being ordered - is based primarily on the brutality of the crime or number of victims. If that were true, the death penalty would seem far less arbitrary.